Hi @StevenO,
For tax purposes, you will need to get an ITIN # for your wife.
You fill out form W-7. (https://www.irs.gov/pub/irs-pdf/fw7.pdf)
Here are the instructions to fill out the W-7. (https://www.irs.gov/pub/irs-pdf/iw7.pdf).
Also, here is a video version. (https://www.irsvideos.gov/Webinars/ITINProcessWebinar).
Please reach out should you have any other questions.
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